The IRS will phase out most paper refund checks for U.S.-based taxpayers starting September 30, 2025, mandating electronic direct deposits. International taxpayers remain eligible for paper checks mailed abroad, avoiding delays from failed U.S. bank transfers.
The U.S. Securities and Exchange Commission recently updated its Enforcement Manual for the first time since 2017, introducing procedural changes designed to promote greater transparency, consistency, and efficiency in enforcement investigations. For companies, fund managers, and advisors navigating securities regulation, the revisions offer important insight into how the SEC approaches investigations, settlements, and cooperation going forward.
The smartest founders don’t start preparing when the term sheet arrives -they build fundraising leverage months in advance by making their company diligence-ready before investors ever ask.
Legal readiness isn’t overhead—it’s the strategic edge that keeps your business investor-ready, risk-proof, and ahead of the game before anyone else knows there’s a clock running.
Tax season brings a complex mix of federal filing deadlines and state compliance obligations that vary by entity and jurisdiction. This guide outlines the key dates for tax year 2026 to help individuals, businesses, and fiduciaries plan ahead and avoid last-minute pressure.
The 2026 FATCA reporting season brings important IRS system updates that Model 2 fund managers and Responsible Officers cannot afford to overlook. This guide outlines key actions to take now – from portal access and encryption keys to recertification and investor documentation – to ensure timely and accurate reporting.
Beginning in 2026, the OBBBA introduces a 1% excise tax on certain cross-border remittance transfers funded by cash and similar instruments. Understanding who is subject to the tax, which transfers qualify for exemptions, and how to adjust remittance practices will be key to minimizing exposure.
The OBBBA modifies the Alternative Minimum Tax by maintaining higher exemption amounts and introducing stricter phaseout thresholds starting in 2026. As a result, more high-income taxpayers may face AMT liability, highlighting the need for strategic planning.
Fund managers entering Model 2 jurisdictions face complex FATCA obligations—from due diligence and onboarding to IRS reporting and re-certification. This guide breaks down key requirements, responsibilities, and deadlines to help funds establish a compliant and efficient FATCA program.
The OBBBA enhances ABLE accounts and refines rules for claiming the Premium Tax Credit, expanding savings opportunities for individuals with disabilities. Beginning in 2026, these updates will make long-term financial planning more accessible while requiring closer coordination with the health insurance marketplace.
The OBBBA introduces the most significant upgrade to the Adoption Tax Credit in years, making part of the credit refundable and expanding access for more families. These enhancements reduce financial barriers and reinforce long-term support for child welfare and family stability.
New limits on wagering loss deductions and the permanent removal of moving expense deductions under the OBBBA are reshaping key areas of tax planning. These changes affect both taxpayers and employers, highlighting the importance of proactive strategies and careful tax planning.
